Tax Refunds Mean Actual Payment, Not Mere Paperwork; Interest Ordered on Delayed VAT Refund Despite Covid-Era Excuses: Andhra Pradesh High Court

The Andhra Pradesh High Court at Amaravati decided an important tax refund dispute clarifying that when the government delays a statutory tax refund, it must pay interest until the money is actually credited to the taxpayer’s account. The Court ruled that clearing files or passing refund orders does not amount to a refund under law. Bench and Judicial Authority The case was decided by a Division Bench comprising Justice Ravi…